covered to be or to have been upon his person or in his possession at the time of the failure,
or of the statement, be guilty of an offence and liable on conviction to a fine of five thousand
emalangeni or treble the value of the goods in question, whichever is the greater, or imprisonment for two years, or to both, and the goods in question and any other goods contained in
the same package as well as the package itself shall be liable to forfeiture. (Amended
A.4/1979; A.11/1988)
82. (Repealed A.5/1991.).
Irregular dealing with or in goods.
83. Any person who —
(a) deals or assists in dealing with any goods contrary to this Act;
(b) knowingly has in his possession any goods liable to forfeiture under this Act; or
(c) makes or attempts to make any arrangement with a supplier, manufacturer, exporter or seller of goods imported or to be imported into or manufactured or to
be manufactured in Swaziland or with any agent of any such supplier, manufacturer, exporter or seller, regarding a matter to which this Act relates, with the object of defeating or evading this Act,
shall be guilty of an offence and liable on conviction to a fine not exceeding five thousand
emalangeni or treble the value of the goods in respect of which such offence was committed,
whichever is the greater, or imprisonment not exceeding two years, or both, and the goods in
respect of which such offence was committed shall be liable to forfeiture. (Amended
A.11/1988.)
False document and declaration.
84. (1) Any person who makes a false statement in connexion with any matter dealt with in
this Act, or who makes use for the purposes of this Act of a declaration or document containing any such statement shall, unless he proves that he was ignorant of the falsity thereof and
that such ignorance was not due to negligence on his part, be guilty of an offence and liable
on conviction to a fine not exceeding five thousand emalangeni or treble the value of the
goods to which such statement, declaration or document relates, whichever is the greater, or
imprisonment not exceeding two years, or both, and the goods in respect of which such false
statement was made or such false declaration or document was used shall be liable to forfeiture. (Amended A.11/1988.)
(2) For the purposes of subsection (1), any invoice or other document relating to any
denomination, description, class, grade, or quantity of goods shall be deemed to contain a
false statement if the domestic value of the price charged by the exporter or any value, price,
freight, duty, tax, drawback, refund, rebate, remission or other information whatsoever declared therein which has a bearing on value for the purpose of payment of any duty or on